The Revenue Commissioners have published eBrief No: 148/25 dated 31/7/2025 and this in relation to the Income Tax return for 2024 (Form 11 ).
The eBrief refers to the updates to the 2024 ROS Form 11 during 2025. The updates include the following:
- Updates to personal tax credits.
- An update to the guidance on allowable deductions incurred in employment. This update emphasises that only 30% of broadband and utility costs can be claimed and not the full amount.
- An update on information on PRSI changes for 2024.
- Information in relation to the 2024 Department of Social Protection payments – this information was not included in the pre-populated Form 11 until after mid-January 2025.
- Updated information in relation to the sections relating to Irish Rental Income and Non-EU Deposit Interest.
- Removal of Start your own Business Relief and the Home Renovation Incentive.
There is a thirty-minute inactivity timeout on the Form 11 Tax Return. If the tax return is inactive for thirty minutes, it will time out and unsaved work will be lost.
Filers should save regularly to avoid losing information entered.
Link to the source: Revenue eBrief No. 148/25